Corrective Action Plans

Finding 393696 (2023-004)

Material Weakness 2023

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles

Finding 2023-004 Internal Controls Over Allowable Costs We will implement an enhanced quarterly review managed by our outside accountant of all government contract income and cost reporting in our accounting system to assure that our cost allocation plan and underlying accounting records are in line...

Finding 2023-004 Internal Controls Over Allowable Costs We will implement an enhanced quarterly review managed by our outside accountant of all government contract income and cost reporting in our accounting system to assure that our cost allocation plan and underlying accounting records are in line and consistent.

View Audit 303835

Finding 393695 (2023-003)

Material Weakness 2023

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2023-003 REPORTING ALLOWABLE/ALLOCABLE COSTS We have made progress in allocating allowable costs to specific contracts in our accounting system. Last year we implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income, payroll cost...

Finding 2023-003 REPORTING ALLOWABLE/ALLOCABLE COSTS We have made progress in allocating allowable costs to specific contracts in our accounting system. Last year we implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income, payroll costs and most other types of spending to specific customer/jobs. As the audit indicated, however, we continue to face challenges in properly assigning some shared costs (such as fringe benefits and utilities in shared facilities) to specific contracts in our accounting system. Costs were incurred and supported the operation of the contracts reviewed but we recognize that we need further improvement in how we allocate these costs to individual contracts in our accounting records. We will modify our financial procedures to document our allocation approach for fringe benefits and shared cost. We will also and put new controls in place to monitor cost allocation by contract (where required) on a quarterly basis. All improvements in accounting by customer/job will be implemented for the full fiscal year ended June 30, 2024. Finding 2023-

View Audit 303835

Finding 393693 (2023-001)

Material Weakness 2023

Opp City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.326

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements (Repeat) Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐ Federal entity is managing t...

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements (Repeat) Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐ Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Linda Harper, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all current contractors and subcontractors regarding the wage rate requirements for contracts in progress and has implemented additional procedures for future projects effective January 1, 2023. These additional procedures include the Chief School Financial Officer (CSFO), Linda Harper, reviewing all proposed construction contracts for inclusion of the prevailing wage rate clause as part of the bid process prior to expenditures being made. The CSFO will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 303828 Questioned Costs: $1

Finding 393689 (2023-001)

Significant Deficiency 2023

Lawrence Township School District

NJ

A. ACFR/AMR #2023-1

View Audit 303826

Finding 393689 (2023-001)

Significant Deficiency 2023

Lawrence Township School District

NJ

B. FINDING (CONDITION): School Food Service - Net Cash Resources exceeded three months three months average expenditures.

View Audit 303826

Finding 393689 (2023-001)

Significant Deficiency 2023

Lawrence Township School District

NJ

C. RECOMMENDATION - The Board should implement a corrective action plan to effectively reduce the net cash resources on hand through capital expenditure or otherwise.

View Audit 303826

Finding 393689 (2023-001)

Significant Deficiency 2023

Lawrence Township School District

NJ

D. METHOD OF IMPLEMENTATION - Net Cash Resources will be utilized to reduce to amount less than three months average expenditures.

View Audit 303826

Finding 393688 (2023-003)

Significant Deficiency 2023

East Casey County Water District

KY

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Cash Management

The District has for many years adhered to the Uniform Guidance procurement codes as established under Section 200.320. The East Casey County Water District shall follow all State and Federal Guidelines as they relate to procurement.

View Audit 303825

Finding 393687 (2023-001)

Significant Deficiency 2023

Van Andel Institute and Affiliates

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.405

Finding Number: 2023-001 Condition: VAIA’s controls requiring investigators to monitor expenses, ensure that costs benefitting multiple projects are allocated using a reasonable methodology, as required by Uniform Guidance, and ensure that allocation errors are timely corrected were not supported ...

Finding Number: 2023-001 Condition: VAIA’s controls requiring investigators to monitor expenses, ensure that costs benefitting multiple projects are allocated using a reasonable methodology, as required by Uniform Guidance, and ensure that allocation errors are timely corrected were not supported by adequate training of investigators and their delegates. Planned Corrective Action: VAIA requires laboratory personnel to review and approve monthly Vivarium transactions by protocol, since investigators and their delegates are the only individuals at VAIA in a position to know with certainty how Vivarium costs proportionately benefit multiple funding sources. Following VAIA’s customary review and approval process, VAIA’s internal controls subsequently identified an improperly calculated allocation. Taking swift action, the allocation was corrected, and funds were returned to the Federal Government within 90 days of identifying improper allocation as required by NIH Grants Policy Statement section 7.5. VAIA management disclosed this correction to our external auditors and the award’s Grant Management Officer. VAI’s corrective action plan for Vivarium charges includes the following: - Deploying an automated front-end solution that requires a protocol review and approval by our IACUC office before a protocol is made available for use by individual sponsored projects. - Evaluating additional opportunities to utilize technology to enhance the control environment, particularly with respect to cost allocation of vivarium charges, - Ensuring proper allocation through three meetings per laboratory in 2024 to review Vivarium costs charged to federally sponsored projects. - Providing additional continuing education on cost allocation principles for those making allocation determinations Contact person responsible for corrective action: Craig Reynolds, Vice President for Research Protections Anticipated Completion Date: 12/31/2024

View Audit 303823

Finding 393682 (2023-001)

Material Weakness 2023

Essex North Supervisory Union

VT

Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303

March 27, 2024 CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Beth Drew, Business Administrator Corrective Action: The Essex North Supervisory Union will take the following actions to address finding 2023-001 – Activities Allowed and Allowable ...

March 27, 2024 CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Beth Drew, Business Administrator Corrective Action: The Essex North Supervisory Union will take the following actions to address finding 2023-001 – Activities Allowed and Allowable Costs: 1. Time sheets will be filled out for all hourly employees 2. Contracts will be issued for all employees and returned signed copies required 3. All invoices will be signed off on by the Business Administrator or Superintendent and dated. 4. Every attempt will be made to do a purchase order for all purchases and to be done before the invoice is recevied Anticipated Completion Date: April 1, 2024

View Audit 303821

Finding 393680 (2023-002)

Significant Deficiency 2023

Berlin Retirement Homes, Inc.

MA

Questioned Costs Matching / Level of Effort / Earmarking

Clinton Savings Bank has been added to the automatic journal entry as well as the transfer to the bank.

View Audit 303809 Questioned Costs: $1

Finding 393679 (2023-001)

Significant Deficiency 2023

Berlin Retirement Homes, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles

There will be an extra layer of review added to the current approval process for Accounts Payable.

View Audit 303809 Questioned Costs: $1

Finding 393660 (2023-002)

None 2023

Zion Tabernacle Senior Living Center, INC

IN

Questioned Costs

Management made the deposit.

View Audit 303806 Questioned Costs: $1

Finding 393659 (2023-001)

None 2023

Zion Tabernacle Senior Living Center, INC

IN

Questioned Costs Cash Management HUD Housing Programs

Management made the deposit.

View Audit 303806 Questioned Costs: $1

Finding 393656 (2023-003)

Material Weakness 2023

Salvation Army of Greater St. Louis

MO

Procurement, Suspension & Debarment § 200.318

Condition/Context: For this program for our sample of one (representing the entire population), there was no documentation of policies and procedures for procurement of equipment, real property and other services funded by federal funds. We determined for this program that rate quotations and ration...

Condition/Context: For this program for our sample of one (representing the entire population), there was no documentation of policies and procedures for procurement of equipment, real property and other services funded by federal funds. We determined for this program that rate quotations and rationale for limited competition was not retained for the vendor. It was also determined that there was no documentation retained regarding verification of vendor suspension or debarment for the vendor. Corrective Action Planned: • Management will update existing procurement policies in accordance with the Uniform Guidance and implement a system of review and approval controls to complement the design of processes over the procurement, suspension, and debarment compliance requirements. Anticipated Completion Date: April 15, 2024 Name of Contact Person Responsible for the Plan: Elizabeth Sergel

View Audit 303805

Finding 393655 (2023-002)

Material Weakness 2023

Salvation Army of Greater St. Louis

MO

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2023-002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or that the actual time spent was used as a basis for allocating personnel charges to the grant. ...

Finding 2023-002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or that the actual time spent was used as a basis for allocating personnel charges to the grant. In addition, there was no evidence that actual incurred expenditures were used as a basis for allocating indirect costs to the grant using the negotiated indirect cost rate. Corrective Action Planned: • With input from the Human Resources Department, the Social Services Department and the Grant & Contract Accountants, Management will identify a process for timekeeping for all employees that are allocated to grant/contract budgets. • Once the time-keeping process has been determined, the Grant & Contract Manager and the Divisional Contracts & Grants Compliance Manager will work in tandem to document policies and procedures to ensure employee timekeeping, the salary and wage allocations to the grant, and allocation of indirect costs are charged to the grant using an appropriate base. The written policies and procedures will include, but are not limited to, step-by-step instructions for employees and supervisors, a review/approval process, document retention, and a communication plan. Anticipated Completion Date: June 30, 2024 through September 30, 2024 Name of Contact Person Responsible for the Plan: Elizabeth Sergel

View Audit 303805 Questioned Costs: $1

Finding 393646 (2023-002)

Material Weakness 2023

Ray County Memorial Hospital

MO

Material Weakness Reporting Significant Deficiency

2023-002 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Reporting schedule will be corrected as indicated to ensure lost revenue calculation is correct. Anticipated completion date: June 30, 2024 Contact person responsible for corrective action: David Usher, Chief Financi...

2023-002 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Reporting schedule will be corrected as indicated to ensure lost revenue calculation is correct. Anticipated completion date: June 30, 2024 Contact person responsible for corrective action: David Usher, Chief Financial Officer

View Audit 303788

Finding 393645 (2023-001)

Significant Deficiency 2023

Ray County Memorial Hospital

MO

Material Weakness Significant Deficiency Internal Control / Segregation of Duties

2023-001 Policies and Procedures for Federal Awards Corrective action planned: Policies and procedures for the tracking and usage of federal funds will be written and run through the appropriate approval process to be added to the facilities Policy Manual. Anticipated completion date: June 30, 20...

2023-001 Policies and Procedures for Federal Awards Corrective action planned: Policies and procedures for the tracking and usage of federal funds will be written and run through the appropriate approval process to be added to the facilities Policy Manual. Anticipated completion date: June 30, 2024 Contact person responsible for corrective action: David Usher, Chief Financial Officer

View Audit 303788

Finding 393639 (2023-003)

Significant Deficiency 2023

Piedmont Public Schools

OK

Questioned Costs Subrecipient Monitoring

We are utilizing the time and effort template provided by the State Department of Education for all employees paid with any federal funding. These forms are being completed each semester and sent to the sites for signatures. We have a checklist of names to use when the forms are returned to ensure t...

We are utilizing the time and effort template provided by the State Department of Education for all employees paid with any federal funding. These forms are being completed each semester and sent to the sites for signatures. We have a checklist of names to use when the forms are returned to ensure they are all returned.

View Audit 303787 Questioned Costs: $1

Finding 393637 (2023-004)

Material Weakness 2023

Goldenrod Regional Housing Agency

NE

Questioned Costs Subrecipient Monitoring HUD Housing Programs

FINDING 2023 – 004: ALLOWABLE ACTIVITIES HOUSING CHOICE VOUCHER – 14.871 MATERIAL WEAKNESS / NON-COMPLIANCE – ACTIVITIES ALLOWED OR UNALLOWED QUESTIONED COSTS: $4,808.90 The Agency agrees with the above finding. FY 2022-2023 was a year of transition for Goldenrod Regional Housing Agency with the m...

FINDING 2023 – 004: ALLOWABLE ACTIVITIES HOUSING CHOICE VOUCHER – 14.871 MATERIAL WEAKNESS / NON-COMPLIANCE – ACTIVITIES ALLOWED OR UNALLOWED QUESTIONED COSTS: $4,808.90 The Agency agrees with the above finding. FY 2022-2023 was a year of transition for Goldenrod Regional Housing Agency with the movement of staff into the Interim Director position from a position of case management. The director acknowledges inexperience in accounting procedures noting additional training is needed. Utilizing a single general ledger to account for all the Agency’s activities, while not comingled, does not allow the Agency to monitor each program separately. The Agency has contacted our fee accountant regarding the auditor’s recommendation to generate a new income statement or have separate general ledgers maintained for each program to note the financial condition of each program and make the needed adjustments. Further exploration is needed to determine how to repay the Voucher Program for the Management overage.

View Audit 303771 Questioned Costs: $1

Finding 393578 (2023-002)

Significant Deficiency 2023

Global Communities

MD

Allowable Costs / Cost Principles Reporting § 200.430

Views of Responsible Officials: Management is committed to having a strong internal control structure that supports compliance with both internal and external policies and procedures. A system for continuous monitoring of the salary allocation process in the Ukraine field office will be implemented ...

Views of Responsible Officials: Management is committed to having a strong internal control structure that supports compliance with both internal and external policies and procedures. A system for continuous monitoring of the salary allocation process in the Ukraine field office will be implemented after additional training is provided. We will provide ongoing support and guidance to staff as they implement the newly acquired ERP system. Management will also conduct periodic evaluations to assess the impact of the training program on internal controls surrounding the salary allocation process.

View Audit 303769

Finding 393555 (2023-002)

Significant Deficiency 2023

Good Shepherd Housing

OH

Reporting

Management is aware of such market and credit risks and, therefore the Project Sponsor (Good Shepherd Home) is committed to reimburse the Project for any net cumulative realized investment losses that the Project incurs. There is a cumulative net gain through December 31, 2023.

View Audit 303703

Finding 393554 (2023-007)

Significant Deficiency 2023

Scotland County of North Carolina

NC

Eligibility

Finding: 2023-006 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-007 Name of contact person: Corrective action: Proposed completion date: Corrective Actions for Finding 2023-003, 2023-004, 2023-005, 2023-006 and 2023-007 also apply to the State findings. Shaneall ...

Finding: 2023-006 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-007 Name of contact person: Corrective action: Proposed completion date: Corrective Actions for Finding 2023-003, 2023-004, 2023-005, 2023-006 and 2023-007 also apply to the State findings. Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Section IV - State Award Findings and Question Costs Training was completed on 12/5/2023 for Adult Medicaid and 12/6/2023 for Family & Children's Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms. Training was completed on 12/5/2023 for Adult Medicaid and 12/6/2023 for Family & Children's Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms. Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member.

View Audit 303698

Finding 393553 (2023-006)

Significant Deficiency 2023

Scotland County of North Carolina

NC

Eligibility Reporting

Finding: 2023-006 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-007 Name of contact person: Corrective action: Proposed completion date: Corrective Actions for Finding 2023-003, 2023-004, 2023-005, 2023-006 and 2023-007 also apply to the State findings. Shaneall ...

Finding: 2023-006 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-007 Name of contact person: Corrective action: Proposed completion date: Corrective Actions for Finding 2023-003, 2023-004, 2023-005, 2023-006 and 2023-007 also apply to the State findings. Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Section IV - State Award Findings and Question Costs Training was completed on 12/5/2023 for Adult Medicaid and 12/6/2023 for Family & Children's Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms. Training was completed on 12/5/2023 for Adult Medicaid and 12/6/2023 for Family & Children's Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms. Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member.

View Audit 303698

Finding 393552 (2023-005)

Significant Deficiency 2023

Scotland County of North Carolina

NC

Eligibility Reporting

Finding: 2023-004 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-005 Name of contact person: Corrective action: Proposed completion date: Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of enterin...

Finding: 2023-004 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-005 Name of contact person: Corrective action: Proposed completion date: Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Section III - Federal Award Findings and Question Costs (continued) Shaneall Kollock, Medicaid Program Manager Adult Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Training was completed on 12/5/2023 for Adult Medicaid and 12/6/2023 for Family & Children's Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms. Training was completed on 12/5/2023 for Adult Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms.

View Audit 303698

Corrective Action Plans

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